How to file a Sales Tax Return in Utah (2024)

FAQs

How does sales tax work in Utah? ›

Utah has both state and local sales taxes so the sales and use tax rate in the State of Utah varies depending on the county or city a purchase is being made in. Utah's sales tax rate for 2024 is made up of two rates: A base state sales tax rate of 4.85% Local sales tax rates that range between 0% and 8.1%

In Utah, groceries are not subject to state sales tax. This means that any food items purchased for home consumption, including meats, dairy products, fruits, vegetables, and canned goods, are exempt from sales tax.

How much is sales tax in Utah? The base state sales tax rate in Utah is 4.85%.

The contractor is the last person to own the materials as tangible personal property. The contractor must pay sales tax on the purchase of the materials, while the transaction between the contractor and the real property owner is not taxable.

How to Calculate Sales Tax. Multiply the price of your item or service by the tax rate. If you have tax rate as a percentage, divide that number by 100 to get tax rate as a decimal. Then use this number in the multiplication process.

The Utah sales tax rate is currently 4.85%. The County sales tax rate is 1.35%. The Salt Lake City sales tax rate is 0.5%.

The minimum combined 2024 sales tax rate for Price, Utah is 6.75%. This is the total of state, county and city sales tax rates. The Utah sales tax rate is currently 4.85%.

Sales tax must be charged on the total sales price. In the sample invoice that accompanied your letter, the total sales price is identified as $200.00. The $50.00 certificate is not applied to discount the sales price. Instead, it is applied as partial payment against the total price.

In Utah, sales of prepared food for immediate consumption are subject to the full sales tax rate in the jurisdiction where the sale occurs. Sales of grocery food (unprepared food and food ingredients) are subject to a lower 3 percent rate throughout Utah.

Do you have economic nexus in Utah? Effective January 1, 2019, Utah considers vendors who make more than $100,000 in sales annually in the state or more than 200 transactions in the state in the previous or current calendar year to have economic nexus.

Does Utah collect sales tax on out of state purchases? ›

Sales of goods purchased in another state and brought into Utah by a resident of Utah or to be used to conduct business in Utah are subject to Utah sales and use tax to the extent they have not already been taxed in another state.

You can avoid a penalty by filing accurate returns, paying your tax by the due date, and furnishing any information returns timely. If you can't do so, you can apply for an extension of time to file or a payment plan.

Under section 59-12-103 (1) (k), a vendor must collect and remit sales tax on lease payments if the lease originates in Utah and the leased vehicle will be used in Utah over all or a portion of the lease.

Are services taxable? Certain services are taxable. For example, charges for labor to repair, renovate or clean tangible personal property are taxable. See Publication 25, General Sales Tax Information for details.

You must file a QST return every quarter. Your first reporting period begins on your registration date and ends on the last day of that quarter. The deadline to file and pay is the last day of the month following the quarter.

If the seller is no longer in business or does not provide a credit or refund of the overpaid taxes, you may request a refund directly from the Tax Commission using form TC-62PR, Application for Refund of Utah Sales and Use Tax.